UK → US: what your American buyer pays in 2026
Every parcel from the UK to the US now pays duty, whatever its value. Most UK-made goods pay the normal US duty rate plus an extra 10%. Post only works if duties are prepaid, so DDP is effectively the default.
At a glance
| Duty-free threshold | None (de minimis suspended since 29 Aug 2025) Verified |
|---|---|
| Duty | Normal US (MFN) rate + 10% Section 301 for most UK-origin goods Verified |
| Import VAT / sales tax at border | None Unverified |
| Post | Royal Mail USA PDDP: duties prepaid, up to US$2,500 Verified Verified |
| Who should pay | Seller prepays (DDP). Required on Etsy for Purchase Protection Verified |
| Next change | Entry Type 13 filing becomes mandatory for regulated postal goods on 20 Jan 2027 Verified |
Worked example: £25 cotton T-shirt + £6 shipping, Royal Mail PDDP
| Item | Amount | Paid when / by | Status |
|---|---|---|---|
| Item price | US$33.37 | At checkout | |
| Shipping charged | US$8.01 | At checkout | |
| US duty (normal/MFN rate 16.5%) | US$5.51 | At checkout: seller collects and pays | Verified |
| Section 301 (UK, +10%): 10% | US$3.34 | At checkout: seller collects and pays | Verified |
| Buyer pays in total | US$50.22 | US$50.22 at checkout + US$0.00 on delivery | |
| Seller must collect & prepay | US$8.85 | Duties, taxes and fees you need to build into the price | |
- Unverified The US has no import VAT. Duty is calculated on the goods value only, without shipping (a simplification).
- Unverified Royal Mail PDDP handling fee (invoiced to sender; amount not published on the page we checked): no verified published amount, so it is NOT included. Enter your carrier's fee to include it.
Duties & tariffs
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift.
Since 24 July 2026, most UK-origin goods pay an extra 10% Section 301 duty ON TOP OF the normal US (MFN) duty rate. UK whisky and some medical technology are exempt.
Section 301 exemptions include informational materials (publications, artworks, photographs, recordings), goods already subject to Section 232 tariffs (steel, aluminium, copper, autos, wood products, semiconductors), civil aircraft, some pharmaceuticals, and specific tariff lines listed in Annex I. Check your HTS code against the annex.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
On 20 February 2026 the US Supreme Court (Learning Resources v. Trump) held that IEEPA does not authorise tariffs. IEEPA tariffs stopped being collected on 24 February 2026. The ruling did NOT bring back de minimis: a separate order kept it suspended.
A temporary 10% Section 122 surcharge on most imports applied from 24 February 2026 and expired on 24 July 2026.
Who pays: DDP vs DDU
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available.
Royal Mail offers USA PDDP (Tracked and Standard, up to US$2,500 since 24 July 2026). Royal Mail pays US duties and invoices the sender for duties and handling fees. Recipient email and phone are mandatory. A 50p per-item fee applies to regulated (PGA) goods.
Carriers, labels & paperwork
Royal Mail offers USA PDDP (Tracked and Standard, up to US$2,500 since 24 July 2026). Royal Mail pays US duties and invoices the sender for duties and handling fees. Recipient email and phone are mandatory. A 50p per-item fee applies to regulated (PGA) goods. (sources above)
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027.
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
CBP's interim final rule (published 24 June 2026) indefinitely suspends de minimis for international mail and created a postal informal entry process for mail shipments up to US$2,500, effective 24 July 2026.
Etsy, eBay & Shopify
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy: UK sellers can buy Royal Mail International Tracked DDP labels on Etsy for US orders. Canada Post and Evri US-bound labels on Etsy have been suspended since 25 August 2025. Etsy lists Chit Chats as a Canadian DDP option that can apply the USMCA exemption.
Etsy has a 'US Estimated Tariffs Calculator' in Shop Manager. It estimates duties but not carrier brokerage or clearance fees.
eBay UK recommends the Global Shipping Programme for US buyers, because it shows tariffs and fees at checkout. Royal Mail US services have been disabled on eBay Labels since 26 August 2025, so Royal Mail PDDP postage has to be bought off-platform. (eBay's page was last updated 26 Feb 2026.)
Shopify Managed Markets stopped supporting DDU on 24 August 2026 in every market where it supports DDP, so buyers pay duties and taxes at checkout. To let buyers pay on delivery instead, you must switch Managed Markets off.
Also relevant
The US has no federal VAT/GST on imports. US state sales tax is handled by marketplaces and sellers under state rules, not at the border.
Common pitfalls
- Declaring the country where you ship from rather than where the item was made. US duty follows the country of origin, so a Chinese-made item posted from the UK pays China's rates.
- Using a vague description or a 6-digit code. Use the full 10-digit HTS code and a specific description, otherwise the parcel can be held or returned.
- Marking sales or freebies as gifts. Business shipments never qualify for the gift exemption.
- Leaving out the buyer's email and phone. Royal Mail PDDP requires both.
- Not building the duty into your US price. With DDP you pay the duty, so set US-specific prices or a duty line at checkout.
FAQ
Is there still a duty-free allowance for UK parcels to the US?
No. The $800 de minimis exemption has been suspended for all countries since 29 August 2025. Only genuine person-to-person gifts up to US$100 are duty-free. Verified Verified
How much extra tariff do UK goods pay?
Since 24 July 2026 most UK-origin goods pay an additional 10% Section 301 duty on top of the normal US rate. Whisky, some medtech and informational materials such as books and art are exempt. Verified Partly verified
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 20 Oct 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 20 Oct 2026. Partly verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 20 Oct 2026. Verified
- The UK's trade negotiations with the US – US Section 301 Tariffs July 2026, GOV.UK. Accessed 20 Oct 2026. Partly verified
- Forced Labor, Meet Section 301 (law-firm analysis), Troutman Pepper Locke (secondary). Accessed 20 Oct 2026. Partly verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 20 Oct 2026. Verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb 2026), Supreme Court of the United States. Accessed 20 Oct 2026. Partly verified
- Active Presidential Tariff Actions in 2026: Fact Sheet (R49481), Congressional Research Service (via EveryCRSReport). Accessed 20 Oct 2026. Partly verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 20 Oct 2026. Partly verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 20 Oct 2026. Partly verified
- Information for Managing International Shipments, Etsy Help. Accessed 20 Oct 2026. Verified
- CSMS #69183472 – Updated Global Guidance for International Mail, U.S. Customs and Border Protection. Accessed 20 Oct 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- How to Use Etsy's US Estimated Tariffs Calculator, Etsy Help. Accessed 20 Oct 2026. Partly verified
- US Tariffs – UK Seller Centre (updated 26 Feb 2026), eBay UK. Accessed 20 Oct 2026. Verified
- Managed Markets is ending Delivered Duty Unpaid (DDU) support (11 Aug 2026), Shopify Changelog. Accessed 20 Oct 2026. Verified